企业环境成本核算模式的构建Constructionofenterpriseenvironmentalcostaccountingmodel.docx
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企业环境成本核算模式的构建Constructionofenterpriseenvironmentalcostaccountingmodel.docx
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企业环境成本核算模式的构建Constructionofenterpriseenvironmentalcostaccountingmodel
企业环境成本核算模式的构建(Constructionofenterpriseenvironmentalcostaccountingmodel)
Constructionofenterpriseenvironmentalcostaccountingmodel
Constructionofenterpriseenvironmentalcostaccountingmodel2009-02-0321:
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First,themeaningofenvironmentalcosts
Foralongtime,environmentalresources,asaspecialfactorofproduction,havebeenexcludedfromthefieldofeconomics,nottomentionthecostofinvestigatingenvironmentalfactors.Theairandwaterpollutantcarryingcapacity(AssimilativeCapacity),landscapefunctionandotherenvironmentalresources,becauseithasthefunctionofintangibility,possessionanduseofnonexclusiveandindirectconsumption,areexcludedfromtherangeofassets,thecostisnotestimated.Withthedevelopmentofeconomy,theproblemofenvironmentalcostaccountinghasbeenputontheagenda.Butatpresentthetheoryaboutenvironmentalcostconnotation,unabletoagreeonwhichisrightview.Fromthedomesticandinternationalliterature,thediscussionofenvironmentalcostoftenhasitsspecificfoothold,anditisdifficulttogiveaconsistentdefinitionofenvironmentalcost.
TheUnitedNationsStatisticsOffice(UNSD)environmentcostconceptthesystemofintegratedenvironmentalandeconomicaccountingpublishedin1993includestwoparts:
(1)toreducethenumberofnaturalresourcesconsumptionandthequalitylosscausedbythevalueofnaturalresources;
(2)theactualexpenditureinenvironmentalprotection,i.e.allexpensesincurredtopreventenvironmentalpollutionandrestorationofnaturalresourcestoimprovetheenvironment,thequantityandqualityandtheoccurrenceofvariousexpenses.
Theenvironmentalservicesagencybelievesthatenvironmentalcostsinclude:
(1)traditionalcostssuchascapital,equipment,materials,labor,materials,facilities,structures,andliquidationvalues.
(2)potentiallyhiddencosts,includingthecontrolofenvironmentalcosts,suchasnotification,reporting,monitoring,testing,research,modeling,repair,bookkeeping,planning,training,examination,writing,labels,preparation,protectiveequipment,medicalinspection,insurance,financialsecurity,environmentalpollutioncontrol,feedback,leakagestormwatermanagement,wastemanagementandtax;theupfrontcosts,suchascompensation,sitepreparation,sitedesignanddevelopment,procurement,constructionandinstallationcosts;thecostoflate,suchasclosingseverancepayments,inventorydisposalcosts,aftertheclosureofthecustodyfees,siteinvestigationcosts;voluntaryenvironmentalcosts,suchascommunityrelations,povertyrelief,monitoring,testing,training,auditing,ensuresupplierquality,report(annualenvironmentalreport),insurance,planning,feasibilitystudy,repair,recoveryandenvironmentalresearch,R&D,habitatandwetlandprotection,landplanning,andotherenvironmentalprojects,financialsupportforenvironmentalorganizationsorresearchers.(3)orcost,includingfuturecompliancecosts,fines,reactionstofuturelaws,repairs,propertydamage,personalinjurycompensation,legalcosts,damagetonaturalresources,andeconomiclosses.(4)therelationshipbetweenimageandcost,includingcorporateimage,customerrelationship,andtherelationshipwiththeinvestors,andtheinsurancecompany,andexpertsandworkers,relationshipwithsuppliers,andcreditrelationship,andcommunityrelations,andtherelationshipbetweencontroletc..
Economistsonthedefinitionofenvironmentalcostsgenerallyhavethefollowingfourtypes:
(1)becauseoftheimpactontheenvironmentandsocietycausedbythecostofthesecosts,thelawdoesnotrequirecompanies;
(2)theenterpriseduetothefinancialburdenofenvironmentalregulation;(3)thecostofenvironmentalperformance;
(4)allcostsassociatedwithenvironmentalmanagement.
Inaddition,MillerandBlairdividesenvironmentalcostsintothreecategoriesfromtheperspectiveofenvironmentalinputoutputanalysis:
(1)environmentalusecosts.Thatis,theexpensespaidbythepartiestotheeconomicactivitiesforthenormaluseofscarceenvironmentalresources.
(2)environmentaldamagecost.Theenvironmentcostisultimatelytothenormallosscompensationofenvironmentalresources,suchasthedevelopmentofalternativeresources,explorationanddiscoveryofnewresources,promotetherecoveryofnaturalforce,soastoensurethereductionofnonenvironmentalcapitalandenvironmentalsustainabilityservices.Theoretically,aslongastheuser'scostisdeterminedandleviedaccordingtotheprincipleofopportunitycost,artificialenvironmentaldamagecanbeavoided.However,thisconditioncannotberealizedinreality.Thisisbecause,ontheonehand,thereisincompletecompetitionintheenvironmentandresourcesmarket,andthepriceofenvironmentalgoodscannotprovidetimelyandaccuratesignalstoreflectthescarcityofresources,resultinginpredatoryexploitationofenvironmentalresources.Ontheotherhand,becausethegovernment'sinformationisincomplete,thepollutionchargestandardthatdeviatesfromitis(mostlybelow)therealsocialcost,whichleadstothepollutiondischargeofthewholesocietyexceedingtheacceptedpollutioncapacity.Whentheenvironmentalcostcannotbefullycompensated,whichisadirectconsequenceofthequalityoftheenvironmentwasdamaged,andtheresultinglossincludesnotonlytheenvironmentalvalueloss(thenumberofenvironmentalresourcedepletionanddegradation),butalsototheproductionactivitiesandhumanhealthlosses.Alloftheselossesconstitutethecostofenvironmentaldamage.(3)environmentalprotectioncost.Whenenvironmentaldamageoccurs,humanbeingsneedextraeffortandinvestmenttorestorethebenigninteractionofenvironmentandeconomy,whichleadstothecostofenvironmentalgovernance.Ina"pressurestateresponse"modelofhumanbehavior,topreventandavoidenvironmentaldamageafterwards,oftenineconomicactivitybeginningtotakepreventivemeasures,thepreventionofthecostandtheafterwardscontrolcosttogether,constitutetheenvironmentalprotectioncost.
TheUnitedNationsinternationalstandardsofaccountingandreportingoftheIntergovernmentalWorkingGroupofexpertsonthefifteenthmeetingofdocument"environmentalaccountingandfinancialreportingpositionannouncement"isdefinedas:
"theenvironmentalcostenvironmentalcostisbasedontheprinciplesofenvironmentallyresponsible,forthemanagementofenterpriseactivitiesontheenvironmentalimpactandberequiredtotakemeasuresandothercosts.Thecostpaidbytheenterpriseimplementationofenvironmentalobjectivesandrequirements".
Two,thenecessityoftheimplementationofenvironmentalcostaccounting
(1)environmentalcostaccountingistheneedtoimplementthestrategyofsustainabledevelopment.Sustainabledevelopmentisthecommonchoiceofgovernmentsallovertheworldsince1990s.InChina,morethan20yearsofreformandopeningup,therapideconomicdevelopmentatthesametime,environmentalproblemshavebecomeincreasinglyprominent,environmentalpollutionandecologicaldamageincreasinglybecomethemainbottleneckrestrictingthesustainabledevelopmentofChina'ssocialeconomy.Therefore,theChinesegovernmentformulatedtheagendaoftwenty-firstCenturyin1994,whichregardssustainabledevelopmentstrategyasthebasicstrategyofChina'ssocialandeconomicdevelopment.Thestrategyofsustainabledevelopmentinvolvesmanyaspects,animportantpartoftheestablishmentandimplementationofenvironmentalaccountingistheoverallstrategyofsustainabledevelopment,environmentalcostaccountingasthecorecontentofaccountingenvironmenthasbecomeanindispensablepartofsustainabledevelopmentstrategy.
(two)environmentalcostaccountingistheneedtocorrectlycalculategreenGDP.GDPasacomprehensiveindextomeasureanationalandregionaleconomicdevelopmentlevelandeconomicbenefits,thefirstistheestablishmentanddevelopmentofnationalincomestatisticsandmacroeconomicsbasedonthetheoryofKeynes,isasinglemarkettransactionbasedinput-outputaccounting,statisticalprocessGDPcalculatethecostofnaturalresourcesandwillnottheenterpriseofenvironmentaldamageintoaccount,cannoteffectivelyreflecttherelationshipbetweeneconomicdevelopmentandenvironmentandresources,theeconomicgrowthindicatorscannotreflectthelevelofeconomicdevelopmentandeconomicgrowth,toacertainextentwillincreasethenationalwealth,exaggeratedpercapitaincomeandeconomicbenefits,toenticepeopletopursuitofvalue,competitionspeed,regardlessofresourcedepletion,degradationandenvironmentaldeterioration.Inasense,thenationaleconomicaccountingsystembasedonthetraditionalGDPisa"wrongbaton"".GDPgrowth,suchasmisuseofresources,pollutionofwaterbodies,deforestation,erosionofsoilandextinctorganisms,isclearlyirrationalandthelossofrelevantresourcesandenvironmentmustbedeductedfromGDP.Underthestrategyofsustainabledevelopment,itisnecessaryforthetraditionalGDPaccountingandnationaleconomicaccountingsystemismodified,thecalculationandaccountingofgreenGDP,needtomicroenterpriseenvironmentcostaccountingbasis.
(three)environmentalcostaccountingisthecorrectcalculationofenterprisecost.Theenterprisecostisconcerned,thetraditionalaccountingcalculationofmanufacturingcost,andneglectedtothevaluationofnaturalresources,causingenterprisesoccupiedandpollutionofnaturalresources,atthecostofenvironmentalqualityfor"privateinterests",inflateditsprofits.Environmentalaccountingby
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